Board Approval and Timing

The Board of Directors approved the audited financial results at their meeting held on 30th May, 2026. The meeting commenced at 04:00 PM and concluded at 04:30 PM.

Auditor Opinion

M/s. Tambi Ashok & Associates, FRN No. 005310C, Chartered Accountants, issued an audit report with unmodified opinion on the Annual Audited Standalone Financial Results for the financial year ended March 31, 2026.

Financial Results (₹ in lakhs, except per share data)

Quarterly Performance (Q4 FY2026)

  • Revenue from operations: ₹583.18
  • Other operating income: ₹75.03
  • Total income: ₹658.20
  • Total expenses: ₹688.89
  • Loss before tax: ₹(30.68)
  • Tax expense: ₹5.94 (Deferred tax)
  • Net loss: ₹(36.63)
  • Other comprehensive income: ₹17.57
  • Total comprehensive loss: ₹(19.06)
  • Basic EPS: ₹(0.45)
  • Diluted EPS: ₹(0.45)

Full Year Performance (FY2026)

  • Revenue from operations: ₹2,470.85
  • Other operating income: ₹153.70
  • Total income: ₹2,624.54
  • Total expenses: ₹2,888.64
  • Loss before tax: ₹(264.10)
  • Tax expense: ₹6.70 (Deferred tax)
  • Net loss: ₹(270.80)
  • Other comprehensive income: ₹17.57
  • Total comprehensive loss: ₹(253.23)
  • Basic EPS: ₹(5.94)
  • Diluted EPS: ₹(5.94)

Comparative Figures (FY2025)

  • Revenue from operations: ₹2,983.82
  • Other operating income: ₹134.62
  • Total income: ₹3,118.44
  • Total expenses: ₹3,140.61
  • Loss before tax: ₹(22.17)
  • Tax benefit: ₹(3.53) (Deferred tax)
  • Net loss: ₹(18.64)
  • Other comprehensive loss: ₹(13.10)
  • Total comprehensive loss: ₹(31.74)
  • Basic EPS: ₹(0.74)
  • Diluted EPS: ₹(0.74)

Segment Reporting

During the quarter and year ended March 31, 2026, the Company reassessed its operating segments in accordance with Ind AS 108 'Operating Segments'. The operations of the 'Skill Institute' do not meet the quantitative thresholds for mandatory separate disclosure, and its financial impact is not material to the overall financial statements. Consequently, the management concluded that the Company operates in a single primary reportable segment: 'Healthcare Facilities'.

Balance Sheet Highlights as at March 31, 2026 (₹ in lakhs)

  • Total Assets: ₹2,668.04
  • Equity Share Capital: ₹426.49
  • Other Equity: ₹(549.88) (negative reserves)
  • Non-current liabilities: ₹1,227.23 (including borrowings of ₹1,110.72)
  • Current liabilities: ₹1,564.19 (including trade payables of ₹1,017.57)

Cash Flow Statement for FY2026 (₹ in lakhs)

  • Net cash used in operating activities: ₹(26.34)
  • Net cash used in investing activities: ₹(107.04)
  • Net cash from financing activities: ₹121.20
  • Net decrease in cash: ₹(12.18)
  • Opening cash balance: ₹201.03
  • Closing cash balance: ₹188.85

Accounting Framework

The financial results have been prepared in accordance with Indian Accounting Standards ('IND AS') prescribed under Section 133 of the Companies Act 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulation 2015.

Additional Notes

  • Figures in respect of the previous year/period have been rearranged/regrouped wherever necessary to correspond with the figures of the current year/period.
  • The Statement includes results for the quarter ended March 31, 2026 as the balancing figure between the audited full financial year and published unaudited year-to-date figures up to the third quarter.

#Tags: #SoniMedicare #FinancialResults #SEBIDisclosure #RegulatoryCompliance #Healthcare #Neutral